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Simpang Titan VI No L-32 Malang Jawa Timur Indonesia
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Kota malang,
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INDONESIA
International Journal of Business Accounting Management Social Science
Published by Manajemen Multitalenta Indonesia
ISSN : -     EISSN : 31092284     DOI : https://doi.org/10.64530/ijbams
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The journal publishes research papers in the fields of Management, Risk Management, Marketing, Finance, Economics, Banking, Accounting, Islamic Economics, Islamic Banking, Islamic Finance, Human Resources Management, International Business, Entrepreneurship, Business Ethics, International Relations, Development Studies, Communication, Journalism and Mass Communication, Corporate Governance, Cross-Cultural Studies, Public Administration, Women Studies, Education and base on the scope who related to the Economics and Management studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 21 Documents
 1   2   3 
The Effect of Capital Intensity, Sales Growth and Gender Diversity on Tax Avoidance: An Empirical Study of Companies Listed on the Indonesia Stock Exchange Dayanti, Anggun Dwi; Fitriyani, Yuniar; Andarsari, Pipit Rosita
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.2

Abstract

This research investigates how capital intensity, sales growth, and gender diversity impact tax avoidance. The study focuses on food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2023 period. Using purposive sampling, 42 companies were selected for analysis. Data were analyzed with SPSS version 26, employing multiple linear regression techniques. The findings reveal that sales growth significantly influences tax avoidance, whereas capital intensity and gender diversity do not exhibit a significant effect.
The Impact of Service and Savings Product Quality on Customer Satisfaction at Bank Central Asia (BCA) Malang City Naiandra Permana, Keikoo Revashthie Dzikra; Dewi, Mariana Puspa
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.3

Abstract

Banks are financial institutions that guarantee the smooth circulation of money within society. As financial management entities, banks offer various services, such as credit, savings, and loans. In Indonesia, banking operations are protected by a legal framework. This research employs a quantitative methos with a causal relationship approach, analyzing the influence of Service Quality (X1) and Savings Product Quality (X2) on Customer Satisfaction (Y). Sampling was conducted through probability sampling using simple random sampling technique, involving 54 respondents. Data collection utilized questionnaires that underwent validity and reliability testing. Data analysis employed multiple linear regression to test the research hypothesis. The research findings indicate that: (1) service quality has a positive and significant impact on customer satisfaction, (2) savings product quality also positively and significantly influences customer satisfaction, (3) service quality and savings product quality simultaneously have a positive and significant effect on customer satisfaction levels.
Income Smoothing: The Role Cash Holding, Bonus Plan, and Winner/Loser Stock Firmansyah, Wahyuda Dian; Mulyaningtyas , Mulyaningtyas
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.4

Abstract

The purpose of this study is to see if cash holding, bonus plans, and winner/loser stock have an effect on income smoothing in Indonesian Stock Exchange-listed food and beverage sub-sector companies. The population for this study was 34 food and beverage sub-sector enterprises selected using a purposive sampling method, yielding a total sample of 19 companies during a two-year period, 2020-2021. The research data is quantitative, including secondary data sources obtained through intermediaries. This study employed multiple linear regression using the SPSS 26 program. The results revealed that cash holding, bonus plan, and winner/loser stock had little influence on income smoothing.
Nostalgia Value Of Viral Restaurants: The Importance Of Human Atmosphere and Perceived Value On Intention To Return Oktavian ANP, Ramadhan
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.5

Abstract

Viral restaurants are indeed on the rise, but many of them struggle to maintain longevity. A common issue is their focus on the viral aspect instead of understanding and catering to consumer needs. Interestingly, nostalgia can serve as a powerful marketing tool; it evokes a sense of comfort and helps consumers recall joyful memories from the past. In a recent study involving 100 participants, both men and women, PLS analysis was employed to assess the data. The findings suggest that the feeling of nostalgia positively influences the overall atmosphere and perceived value in a dining experience. However, it's important to note that while nostalgia enriches the experience, it doesn't necessarily correlate with a consumer's desire to return.
Discipline, Infrastructure, Work Motivation On Employee Performance At Spectrum Billiard & Cafe MalangDiscipline, Infrastructure, Work Motivation On Employee Performance At Spectrum Billiard & Cafe Malang Nuryana, Ida
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.6

Abstract

Human Resource Development is carried out in order to improve employee performance. Human capabilities must be managed by the company and do not come by themselves. Performance is the result of work implementation, namely the implementation of plans carried out by the organization, implemented by leaders and employees who work in the organization, by the government, and by the company (company) to achieve organizational goals. Optimal performance is needed from employees as human resources of the organization to achieve these goals Jufrizen (2021). Quantitative research method multiple linear regression, with a sample size of 50 people. While the results obtained are: Discipline affects the performance of Spectrum Billiard & Cafe Malang employees. Office facilities will affect employee performance at Spectrum Billiard & Cafe Malang Employees. Work Motivation affects employee performance at Spectrum Billiard & Cafe Malang Employees.
The Effect Of Good Corporate Governance, Corporate Social Responsibility and Green Innovation On The Financial Performance Of The Petroleum Sub-Sector Sakuntala, Hayudya Caesar; Cahyaningtyas, Fadilla; Fitriyani, Yuniar
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.7

Abstract

This research investigates the consequence of Good Corporate Governance, Corporate Social Responsibility, and Green Innovation on Company Financial Performance. The sample used was 10 out of 18 excavation manufactures in the petroleum sub-sector listed on the IDX and a total of 40 observations were obtained for the 2020-2023 timeframe. The sample was persistent applying a purposive sampling technique.The research applied multiple linear regression techniques through SPSS for data analysis. The conclusions showed that there were no variables that influenced the financial performance of Petroleum sub-sector manufactures filed on the IDX.
The Influence of Emotional Intelligence and Quality of Work Life on Employee Performance at Platinum Gadget Malang Nengsih, Ifelda; Rani , Wahyu Mustika; Dewi, Mariana Puspa
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 1 (2025): April
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i1.8

Abstract

Employee performance is a crucial element for the sustainability of companies, especially in the service sector. This study aims to examine the influence of emotional intelligence and quality of work life on employee performance at Platinum Gadget Malang. A quantitative research method was employed, using a survey approach and a saturated sampling technique that involved all 36 employees as respondents. Data analysis was conducted using multiple linear regression with SPSS version 27. The results indicate that both Emotional Intelligence (β = 0.487, p < 0.05) and Quality of Work Life (β = 0.376, p < 0.05) have a positive and significant effect on employee performance. The coefficient of determination (R²) is 0.584, which means that 58.4% of performance variation can be explained by these two independent variables. These findings highlight the importance of open communication and a supportive work environment in enhancing performance. The implications of this study are valuable for human resource management, especially in efforts to improve employee welfare and productivity.
The Implementation of Jurnal Mekari in Enhancing Financial Report Efficiency in The Digital Era at Transformer Center Fitriyani, Yuniar; Tusmiyani, Tusmiyani
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.15

Abstract

With the rapid development of digital technology, companies are required to adopt information technology systems to enhance efficiency and effectiveness in financial report management. This study aims to evaluate the impact of implementing the Jurnal Mekari application on improving the efficiency of financial report preparation at Transformer Center in the digital era. Before using this application, financial recording and reporting processes were conducted manually, often resulting in delayed reports, input errors, and lack of transparency in financial information. Through the implementation of Jurnal Mekari software, the company has simplified the recording process, accelerated report preparation, and improved data accuracy in real time. This research employs qualitative methods with a phenomenological approach, using data collection techniques such as in-depth interviews, direct observation, and documentation. The study involved six participants, a head of division, the finance manager and four finance staff members who had been using the application for over three months and was conducted over a three-month period from April to June. The documentation comprised photographic records of the interview outputs. Documentation comprised photographic records of the interview outputs, data were analyzed using thematic analysis.The results show that the implementation of Jurnal Mekari significantly contributes to time efficiency, recording accuracy, financial data transparency, and the productivity of the finance team. Furthermore, this system facilitates management in monitoring processes and making strategic decisions based on up-to-date financial data
The Impact of VAT Rate Increases, Tax Literacy, and Financial Literacy on Potential Value Added Tax Revenue Rani, Wahyu Mustika
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.16

Abstract

This study aims to examine the effect of the increase Value Added Tax (VAT) rates, tax literacy, and financial literacy on potential VAT reveue. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to 101 Micro, Small, and Medium Enterprises (MSMEs) in Kalisongo Village, Malang Regency. The sampling technique was purposive using the Slovin formula. Data analysis was performed using multiple linear regression using IBM SPSS Statistic 26 software. The results show that the increase in VAT rates and financial literacy have a significant effect on potential VAT revenue. However, tax literacy does not have a significant effect partially.Simultaneously, these three variabels have a significant effect on potential VAT revenue. This finding demonstrates the importance of improving financial literacy and evaluating VAT rate policies in efforts to optimize state revenue
Zakat Literacy and Altruism as Determinants of ASN Compliance in Paying Professional Zakat Akib, Baso; Suharman, Dwi Tantri
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 1 No. 2 (2025): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v1i2.18

Abstract

This study aims to analyze the impact of zakat literacy and altruism on the level of ASN compliance in paying professional zakat. This study applies a quantitative approach using a descriptive design through a survey method. Initial data were obtained through questionnaire distribution and observation activities. The sampling method was carried out non-probabilistically using a purposive sampling approach, involving 44 participants as research respondents. Data analysis was carried out using multiple linear regression using IBM SPSS software version 25. The results of the study indicate that zakat literacy and altruism together have a positive and significant impact on ASN compliance, which means that both independent variables together contribute to increasing compliance in paying professional zakat  

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